FAC Explorer

Audit 323429

FY End
2023-12-31
Total Expended
$1.60M
Findings
8
Programs
2
Organization: Meeker Cooperative Light & Power Association (MN)
Year: 2023 Accepted: 2024-10-01
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501180 2023-002 Significant Deficiency - I
501181 2023-003 Significant Deficiency - I
501182 2023-002 Significant Deficiency - I
501183 2023-003 Significant Deficiency - I
1077622 2023-002 Significant Deficiency - I
1077623 2023-003 Significant Deficiency - I
1077624 2023-002 Significant Deficiency - I
1077625 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $389,270 - 0
21.029 Coronavirus Capital Projects Fund $254,832 Yes 2

Contacts

Name Title Type
M1LNA38F3T55 Scott Froemming Auditee
3206933231 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Meeker Cooperative Light & Power Association has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Meeker Cooperative Light & Power Association under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of Meeker Cooperative Light & Power Association it is not intended to and does not present the financial position, change in net position, or cash flows of the Meeker Cooperative Light & Power Association.
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Meeker Cooperative Light & Power Association has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2023-002
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria 2 CFR Part 200.318 states that a non-Federal entity must have and use documented procedures, consistent with state, local, and tribal laws and regulations and the standards of 2 CFR part 200.317 through 200.327. Condition Meeker Cooperative Light & Power Association does not have a written procurement policy in place that adheres to Federal minimum standards. Cause Meeker Cooperative Light & Power Association does not have a written procurement policy that adheres to Federal minimum standards. Questioned Costs None Context Per inquiry with Meeker Cooperative Light & Power Association management, they do not have a procurement policy in place that adheres to Federal minimum standards. Effect Non-compliance with Procurement compliance requirements. This could result in Meeker Cooperative Light & Power Association not following state and local regulations as well as 2 CFR Part 200.317 through 200.327. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a procurement policy that adheres to state and local regulations as well as 2 CFR Part 200.317 through 200.327. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.
Finding 2023-003
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR part 180.220. Condition Meeker Cooperative Light & Power Association is not currently reviewing parties they are contracting with to ensure they are not suspended or debarred. It is noted, however, that no contractors hired by Meeker Cooperative Light & Power Association were listed on the suspended or debarred parties listing. Cause Meeker Cooperative Light & Power Association does not have written policies or procedures addressing contracting with suspended or debarred parties. Questioned Costs None Context Meeker Cooperative Light & Power Association contracted with one contractor during the year. We tested the contractor and found the contractor was not included on the suspended and debarred parties listing. Effect Non-compliance with Suspension & Debarment compliance requirements. This could result in Meeker Cooperative Light & Power Association contracting with a suspended or debarred party. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a policy to ensure all contracted parties are not included on the Federal suspended or debarred party listing, in accordance with 2 CFR part 180.220. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.
Finding 2023-002
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria 2 CFR Part 200.318 states that a non-Federal entity must have and use documented procedures, consistent with state, local, and tribal laws and regulations and the standards of 2 CFR part 200.317 through 200.327. Condition Meeker Cooperative Light & Power Association does not have a written procurement policy in place that adheres to Federal minimum standards. Cause Meeker Cooperative Light & Power Association does not have a written procurement policy that adheres to Federal minimum standards. Questioned Costs None Context Per inquiry with Meeker Cooperative Light & Power Association management, they do not have a procurement policy in place that adheres to Federal minimum standards. Effect Non-compliance with Procurement compliance requirements. This could result in Meeker Cooperative Light & Power Association not following state and local regulations as well as 2 CFR Part 200.317 through 200.327. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a procurement policy that adheres to state and local regulations as well as 2 CFR Part 200.317 through 200.327. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.
Finding 2023-003
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR part 180.220. Condition Meeker Cooperative Light & Power Association is not currently reviewing parties they are contracting with to ensure they are not suspended or debarred. It is noted, however, that no contractors hired by Meeker Cooperative Light & Power Association were listed on the suspended or debarred parties listing. Cause Meeker Cooperative Light & Power Association does not have written policies or procedures addressing contracting with suspended or debarred parties. Questioned Costs None Context Meeker Cooperative Light & Power Association contracted with one contractor during the year. We tested the contractor and found the contractor was not included on the suspended and debarred parties listing. Effect Non-compliance with Suspension & Debarment compliance requirements. This could result in Meeker Cooperative Light & Power Association contracting with a suspended or debarred party. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a policy to ensure all contracted parties are not included on the Federal suspended or debarred party listing, in accordance with 2 CFR part 180.220. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.
Finding 2023-002
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria 2 CFR Part 200.318 states that a non-Federal entity must have and use documented procedures, consistent with state, local, and tribal laws and regulations and the standards of 2 CFR part 200.317 through 200.327. Condition Meeker Cooperative Light & Power Association does not have a written procurement policy in place that adheres to Federal minimum standards. Cause Meeker Cooperative Light & Power Association does not have a written procurement policy that adheres to Federal minimum standards. Questioned Costs None Context Per inquiry with Meeker Cooperative Light & Power Association management, they do not have a procurement policy in place that adheres to Federal minimum standards. Effect Non-compliance with Procurement compliance requirements. This could result in Meeker Cooperative Light & Power Association not following state and local regulations as well as 2 CFR Part 200.317 through 200.327. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a procurement policy that adheres to state and local regulations as well as 2 CFR Part 200.317 through 200.327. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.
Finding 2023-003
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR part 180.220. Condition Meeker Cooperative Light & Power Association is not currently reviewing parties they are contracting with to ensure they are not suspended or debarred. It is noted, however, that no contractors hired by Meeker Cooperative Light & Power Association were listed on the suspended or debarred parties listing. Cause Meeker Cooperative Light & Power Association does not have written policies or procedures addressing contracting with suspended or debarred parties. Questioned Costs None Context Meeker Cooperative Light & Power Association contracted with one contractor during the year. We tested the contractor and found the contractor was not included on the suspended and debarred parties listing. Effect Non-compliance with Suspension & Debarment compliance requirements. This could result in Meeker Cooperative Light & Power Association contracting with a suspended or debarred party. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a policy to ensure all contracted parties are not included on the Federal suspended or debarred party listing, in accordance with 2 CFR part 180.220. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.
Finding 2023-002
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria 2 CFR Part 200.318 states that a non-Federal entity must have and use documented procedures, consistent with state, local, and tribal laws and regulations and the standards of 2 CFR part 200.317 through 200.327. Condition Meeker Cooperative Light & Power Association does not have a written procurement policy in place that adheres to Federal minimum standards. Cause Meeker Cooperative Light & Power Association does not have a written procurement policy that adheres to Federal minimum standards. Questioned Costs None Context Per inquiry with Meeker Cooperative Light & Power Association management, they do not have a procurement policy in place that adheres to Federal minimum standards. Effect Non-compliance with Procurement compliance requirements. This could result in Meeker Cooperative Light & Power Association not following state and local regulations as well as 2 CFR Part 200.317 through 200.327. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a procurement policy that adheres to state and local regulations as well as 2 CFR Part 200.317 through 200.327. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.
Finding 2023-003
Federal Program Coronavirus Capital Projects Fund (AL 21.029) Procurement Suspended and Debarred Parties Significant Deficiency Criteria Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR part 180.220. Condition Meeker Cooperative Light & Power Association is not currently reviewing parties they are contracting with to ensure they are not suspended or debarred. It is noted, however, that no contractors hired by Meeker Cooperative Light & Power Association were listed on the suspended or debarred parties listing. Cause Meeker Cooperative Light & Power Association does not have written policies or procedures addressing contracting with suspended or debarred parties. Questioned Costs None Context Meeker Cooperative Light & Power Association contracted with one contractor during the year. We tested the contractor and found the contractor was not included on the suspended and debarred parties listing. Effect Non-compliance with Suspension & Debarment compliance requirements. This could result in Meeker Cooperative Light & Power Association contracting with a suspended or debarred party. Repeat Finding This is not a repeat finding. Recommendation Recommend for Meeker Cooperative Light & Power Association to create and implement a policy to ensure all contracted parties are not included on the Federal suspended or debarred party listing, in accordance with 2 CFR part 180.220. Views of Responsible Officials Meeker Cooperative Light & Power Association agrees with the recommendation.